Where, pursuant to notice for reopening, the assessee filed its return and raised objections against the reasons recorded, but the Faceless Centre rejected the objections merely by stating that the Assessing Officer who had issued the initial notice had elaborately discussed each issue, the High Court held that such a cursory disposal did not amount to dealing with the assessee’s objections in accordance with law; accordingly, the impugned order was set aside, and the jurisdictional Assessing Officer was directed to hear the assessee and decide the objections afresh. (AY. 2016-17).